Goods in transit — E-way Bill — In the instant case, goods of the petitioner have been seized in transit on 5.11.2018 on the ground that on the E- Way Bill the number of tax invoice was incorrectly mentioned.
The petitioner has clearly mentioned that the goods are covered by nine tax invoices dated 2.11.2018. The E-Way Bill does not contain any tax invoice number and the authorities have wrongly taken the number of tax invoices to be the tax invoice number.
Held that—There is no discrepancy in any document accompanying the goods which may amount to contravening the provisions of the act to permit the seizure of the goods.
Sri C.B. Tripathi is directed to file counter affidavit within three weeks. One week thereafter is allowed to the petitioner for filing rejoinder affidavit.— Hindon Machinery Tools vs. State Of U.P. And 3 Others [2018] 6 TAXLOK.COM 39 (All)